Hospodaření poskytovatelů sociálních služeb zřizovaných obcí

Abstract

Master’s thesis is focused on the financial management of social services established by the municipality. The main point of this thesis was to propose recommendations to improve the financial situation of both organizations based on analysis of financial management of two allowance organizations in Krnov city. In theoretical part of thesis is described system, management and financing of social services in Czech republic, juridical modification, forms and sorts of social services. There is described the operation and principle of financial management of allowance organizations which are established by municipalities. In the practical part, there was made an analysis of financial management of retirement’s homes and homes for special arrangements. The analysis was made for the period 2006 - 2010 and was focused on the structure and trends of revenues and expenses. Based on the analysis were formulated proposals and recommendations for improvement of the financial management of both allowance organizations.